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SEC Expands the Scope of Smaller Public Companies That Qualify for Scaled Disclosures

On June 28, 2018, the Securities and Exchange Commission (SEC) adopted an amendment that expands the scope of the definition of Smaller Reporting Companies

SEC Approves Final and Proposed Rules in Latest Open Meeting

Staying busy this summer, the SEC on June 28, 2018 they voted to approve five final rules and proposals that represent significant progress on many of

It's a New Era: Sales Tax Compliance after South Dakota v. Wayfair

The United States Supreme Court overturned the physical presence standard for sales and use tax nexus for remote sellers in its opinion on the case of

What Can Be Learned From Early Adopters of ASC 606?

Public companies were required to adopt the new revenue recognition standards by January 1, 2018, while private companies have an extra year (January 1,

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SEC Issues Guidance on Disclosure of Cybersecurity Risks and Incidents

The Securities and Exchange Commission (SEC) issued interpretive Release No. 33-10459 Commission Statement and Guidance on Public Company Cybersecurity

SEC Effects of Tax Reform

On December 22, 2017, the SEC issued Staff Accounting Bulletin No. 118 (SAB 118) in response to the passage of the Tax Cuts and Jobs Act (Act), which describes

Requirements of the SEC's Mandated Pay Ratio

The Securities and Exchange Commission’s (SEC) pay ratio rule that was mandated by the Dodd-Frank Act requires pay ratio disclosures for a company's

Postcard from the AICPA SEC Conference - Day 3

This article was co-written by Ryan Deatrick and Matt McNeal. Greetings from the final day of the AICPA Conference on Current SEC and PCAOB Developments

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Postcard from the AICPA SEC Conference - Day 2

Greetings from the AICPA Conference on Current SEC and PCAOB Developments in Washington, D.C.! Day 2 started with the Securities Exchange Commission’s

Postcard from the AICPA SEC Conference - Day 1

Greetings from the AICPA Conference on Current SEC and PCAOB Developments! The conference kicked-off on Monday, December 4 in Washington, D.C. The conference

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